Compute the $2023$ tax liability and the marginal and average tax rates for the following taxpayers.

Click here to access the $2023$ tax rate schedule. If required, round the tax liability to the nearest dollar. When required,

round the average rates to four decimal places before converting to a percentage $($i$.$e$.,67073$ would be rounded to $6707$

and entered as $67\mathrm{.}07\%).$

a$.$ Chandler, who files as a single taxpayer, has taxable income of $$115,600.$

Tax liability:

$

Marginal rate:

$\%$

Average rate:

$\%$

b$.$ Lazare, who files as a head of household, has taxable income of $$91,200.$

Tax liability:

$

Marginal rate:

$\%$

Average rate:

$\%$